N.C. Gen. Stat. § 105-163.9
Refund of overpayment to withholding agent
North Carolina · North Carolina General Statutes Chapter 105 — Chapter 105. · Status: effective
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- Citation
- N.C. Gen. Stat. § 105-163.9, Refund of overpayment to withholding agent, North Carolina, version 1 as recorded 2026-08-18, yourstate.us, https://yourstate.us/provision/1322016
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Full text
Refund of overpayment to withholding agent. A withholding agent who pays the Secretary more under this Article than the Article requires the agent to pay may obtain a refund of the overpayment by filing a request for a refund with the Secretary. No refund is allowed, however, if the withholding agent withheld the amount of the overpayment from the wages or compensation of the agent's employees or contractors. A withholding agent must file a request for a refund within the time period set in G.S. 105-241.6. Interest accrues on a refund as provided in G.S. 105-241.21. (1959, c. 1259, s. 1; 1973, c. 476, s. 193; 1975, c. 74, s. 1; 1981 (Reg. Sess., 1982), c. 1223, s. 3; 1989 (Reg. Sess., 1990), c. 945, s. 13; 1997-109, s. 2; 2007-491, s. 18; 2008-187, s. 15.)